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Default Offset function

Hi,
I have the formula in A2:
=OFFSET(A2,-1,0)*12.36%
This multiplies A1 by 12.36.
How do I change this formula so that it can be input into any cell, and
always multiply the cell above it by 12.36%?
In other words, when using the OFFSET function, how do I make the Reference
argument equal the cell that the formula is in?
Thanks in advance,
Dave.
 
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